31 CFR §528.318
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The term United States person or U.S. person means any United States citizen, permanent resident alien, entity organized under the laws of the United States or any jurisdiction within the United States (including a foreign branch, subsidiary, or employee of such entity), or any person lawfully in the United States.